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CITY OF LINO LAKES, MINNESOTA
<br />NET ASSETS BY COMPONENT,
<br />LAST FOUR FISCAL YEARS
<br />(accrual basis of accounting)
<br />Governmental activities
<br />Invested in capital assets, net of related debt
<br />Restricted
<br />Unrestricted
<br />Total governmental activities net assets
<br />Business -type activities
<br />Invested in capital assets, net of related debt
<br />Unrestricted
<br />Total business -type activities net assets
<br />Primary Government
<br />Invested in capital assets, net of related debt
<br />Restricted
<br />Unrestricted
<br />Total primary government net assets
<br />Table 1
<br />Fiscal Year
<br />2003
<br />$ 25,993,905
<br />3,568,555
<br />15,668,226
<br />$ 45,230,686
<br />$ 25,537,383
<br />3,778,936
<br />$ 29,316,319
<br />$ 51,531,288
<br />3,568,555
<br />19,447,162
<br />$ 74,547,005
<br />2004
<br />2005 2006
<br />$ 28,807,262 $ 25,460,528 $ 29,549,174
<br />3,045,052 12,050,484 10,704,508
<br />16,249,541 13, 577, 071 14, 516, 466
<br />$ 48,101,855 $ 51,088,083 $ 54,770,148
<br />$ 26,713,498
<br />4,744,875
<br />$ 31,458,373
<br />$ 28,342,832 $ 29,485,942
<br />5,572,338 6,880,547
<br />$ 33,915,170 $ 36,366,489
<br />$ 55,520,760 $ 53,803,360 $ 59,035,116
<br />3,045,052 12,050,484 10,704,508
<br />20,994,416 19,149,409 21,397,013
<br />$ 79,560,228 $ 85,003,253 $ 91,136,637
<br />Note: The City began to report accrual information when it implemented GASB 34 in fiscal year 2003.
<br />90
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